The following information is available for ADT Company, which produces special-order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. Beginning of period Inventories Raw materials $ 33,000 End of Period $ 55,000 Work in process 9,000 Finished goods 66,000 20,400 33,500 Raw materials purchases Cost incurred for the period $ 182,000 Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used. Other overhead costs 200,000 12,000 46,000 102,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.